How can I create two eyes holes?
You can always use a cutout shape or other abstract, but since 


  There are many tutorials how to make eyes in blender


let's take advantage of that. I would simply take a head model which is closed at the bottom, so no light will enter from anywhere but the eyes. The blinking eyelids can be rigged in a standard fashion.



The camera may be place behind the object to get less distorsion. Therefore the near clipping distance has to be adjusted.




  make it to be looks like more realistic eyes


Then let's give it a fleshlike material with subsurface scattering. To create a more conving fadeout, you can remove the subsurface scattering of the outer edge loop inside the eye socket by painting it in dark vertex colors and using them to control the mix of the SSS BSDF.



I have highly exaggerated the effect, you can make the material much darker or control the edge with the vertex colors making the inside darker than the ledge of the eyelid.


low samples, defocus and denoising should be improved. Very creepy though.